The bond the Ohio Department of Taxation can require from a wholesale cigarette dealer who buys tax stamps on credit. Under ORC 5743.05 the tax commissioner sets the amount and form — pricing is 1% of your bond amount, with a $100 minimum.
















No underwriting queue for the standard cigarette stamps bond — enter your amount, pay, and file with the Department of Taxation. Here is the whole thing:
Your business details, the bond amount the commissioner required, and the effective date — that is the entire application.
Most applicants clear underwriting instantly and the executed bond generates as soon as you pay. Larger amounts, or an application that flags a soft credit check, may get a quick review.
Submit the executed bond to satisfy the tax commissioner. Wet-ink originals mailed whenever the state insists on them.
Ohio wholesale cigarette dealers buy tax stamps to affix to each pack, and the state lets qualifying dealers buy those stamps on credit. Under ORC 5743.05 the tax commissioner can require a surety bond standing behind that credit — so the tax on every stamp is guaranteed even if a dealer fails to pay.
A bond is generally required when a dealer has not been in good credit standing with the state for five consecutive years before the purchase, or when a dealer otherwise doesn't pay for stamps on time. When required, the commissioner sets the amount and the form.
The bond stays in place until the Department of Taxation releases it. We issue the amount the commissioner set, with pricing at 1% of your bond amount, $100 minimum, on the form the state names — and re-issue if your required amount changes.
Submit the application with the bond amount the commissioner set — your exact price appears in the application, and most applicants clear underwriting quickly.
Start the application →1% of bond amount, $100 minimum. Enter the amount the commissioner required and see your exact price.